| 单词 | Trading partnership |
| 释义 | 貿易合夥 A partnership which consists of buying and selling goods: Higgins v Beauchamp [1914] 3 KB 1192. In order to ascertain whether a particular concern amounts to a ‘trade’, that concern’s transactions as a whole must be construed and such a construction should not be altered by referring to the parties’ paramount intentions: Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655, 2 All ER 275 (HL). See also Non-trading partnership; Partnership. 包含買賣貨物的合夥經營：Higgins v Beauchamp [1914] 3 KB 1192。為確定個別業務是否等同「貿易」，須對該等業務的整體交易作出解釋 ，而此等解釋不應由於提述有關當事人的首要目的的意圖而更改：Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655, 2 All ER 275(上議院)。另見 Non-trading partnership; Partnership。 |
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